Title: Quranic hermeneutics: a new Islamic methodology to understanding accounting qualitative data within the Islamic world context

Authors: Zaid Alshawabka; Umesh Sharma

Addresses: School of Accounting, Finance and Economics, University of Waikato, Hamilton, New Zealand ' School of Accounting, Finance and Economics, University of Waikato, Hamilton, New Zealand

Abstract: This paper attempts to propose a new research methodology to text analysis in the accounting field in which classical Islamic hermeneutics is applied to understand and interpret data in the qualitative research in the Islamic world context. This paper reviewed a wide range of Quranic interpretation literature. This paper found that classical Islamic hermeneutics requires two phases to understanding the text: the retrospective understanding phase and interpretation phase. The first phase in which the scholar gains this understanding is through a review of secondary data. Having this prior knowledge is necessary if the scholar is to understand the views of the stakeholders because classical Islamic hermeneutics calls for an understanding of the original meaning of the text originator.

Keywords: humanistic; classical; Quranic hermeneutics; accounting research; Islamic exegesis.

DOI: 10.1504/IJCA.2020.109261

International Journal of Critical Accounting, 2020 Vol.11 No.3, pp.217 - 232

Received: 12 Sep 2019
Accepted: 12 Oct 2019
Published online: 02 Sep 2020 *

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